Title: Reporting Entity
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting
for the governmental funds and the accrual basis of accounting for the proprietary funds.
Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.
The accompanying Schedule of Expenditures of Federal Awards (Schedule) includes the
federal award activity of the County of Calaveras, California (County) under programs of the
federal government for the year ended June 30, 2023. The information in the Schedule is
presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for
Federal Awards (Uniform Guidance). Because the Schedule presents only a selected
portion of the operations of the County, it is not intended to and does not present the
financial position, changes in net position, or cash flows of the County.
Title: Basis of Accounting
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting
for the governmental funds and the accrual basis of accounting for the proprietary funds.
Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.
Expenditures on the Schedule are presented using the modified accrual basis of accounting
for the governmental funds and the accrual basis of accounting for the proprietary funds.
Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
Title: Assistance Listing Number (ALN)
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting
for the governmental funds and the accrual basis of accounting for the proprietary funds.
Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.
The Assistance Listing numbers included in this report were determined based on the
program name, review of grant or contract information and SAM.gov.
Title: Pass-Through Entities' Identifying Number
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting
for the governmental funds and the accrual basis of accounting for the proprietary funds.
Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.
When federal awards are received from a pass-through entity, the Schedule indicates, if
assigned, the identifying grant or contract number that has been assigned by the passthrough
entity.
Title: Medicaid Cluster
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting
for the governmental funds and the accrual basis of accounting for the proprietary funds.
Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.
Direct Medi-Cal and Medicare expenditures are excluded from the Schedule. These
expenditures represent fees for services and are not included in the Schedule or in
determining major programs. The County assists the state of California in determining
eligibility and provides Medi-Cal and Medicare services through County-owned facilities.
However, administrative costs related to Medi-Cal and Medicare are included in the
Schedule under the Medical Assistance Program (Federal Assistance Listing Number
93.778).
Title: Indirect Cost Rate
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting
for the governmental funds and the accrual basis of accounting for the proprietary funds.
Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.
The County has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.
Title: Loans with Continuing Compliance Requirements Rate
Accounting Policies: Expenditures on the Schedule are presented using the modified accrual basis of accounting
for the governmental funds and the accrual basis of accounting for the proprietary funds.
Such expenditures are recognized following the cost principles contained in the Uniform
Guidance, wherein certain types of expenditures are not allowable or are limited as to
reimbursement.
De Minimis Rate Used: N
Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate allowed
under the Uniform Guidance.
Outstanding federally funded program loans, with continuing compliance requirements,
carried balances as of June 30, 2023 as follows: